Probably.
There are two types of dependents, "Qualifying Children"(QC) and
standard ("Qualifying Relative" in IRS parlance even though they
don't have to actually be related). There is no income limit for a QC but there
is an age limit, a relationship test and a residence
test. Only a QC qualifies a taxpayer for the Earned
Income Credit ,
She cannot be your QC because she does not live with you. She can still be a Qualifying
relative dependent if she meets the 6 tests for
claiming a dependent:
1. Closely Related OR live
with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4,050 (2016-17). SS & SSDI do not count as income for this test.
3. The taxpayer must have
provided more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the
qualifying child of another taxpayer
The statement "I pay her rent and a stipend which, combined, exceed by 30% the SSDI" appears to meet the support requirement. The
IRS has a worksheet that can be used to help with the support calculation. See:
http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
. If you were ever audited, this is the kind of proof that would be required
